P32 추적자법(追跡子法)에 의한 토양의 유효 인산정량법에 관한 연구(Ⅱ)

박훈,이춘영 한국농화학회 1970 Applied Biological Chemistry (Appl Biol Chem) Vol.13 No.1

The present study has been undertaken to see if any proper measure be found for the determination of available phosphorus by chemical extraction on the basis of A-values as the standard. The results obtained are described as follows. 1. Since A-value of the samples under study showed a significant correlation with Fe-P at 1% level. The available phosphorus in the present paddy soils was considered to be affected by Fe-P. 2. Six methods for chemical extraction were not correlated with the determination of Fe-P, proving them inadequate for the quantitative measurement of available phosphorus. 3. Adequate method for extracting available phosphorus in paddy soils should rest on the measurement of the reduction intensity of Fe-P. The extractable intensity was estimated to be 270 ppm in average. 4. Bray No. 2-P showed significant correlation with Lancaster-P, Spurway-P, Truog-P, and (Ca+Al)-P at 5% level. Olsen-P and Lancaster-P indicated significant correlation with Al-P and Spurway-P with Ca-P respectively at 1% level.

Impact of Open Reduction on Surgical Strategies for Missed Monteggia Fracture in Children

박훈,이동훈,박광원,박건보,김현우,엄남규 연세대학교의과대학 2017 Yonsei medical journal Vol.58 No.4

Purpose: The aims of this study were to review our cases of missed Monteggia fracture treated by open reduction of the radial head with or without ulnar osteotomy and to investigate the indications for open reduction alone in surgical treatment of missed Monteggia fracture. Materials and Methods: We retrospectively reviewed 22 patients who presented with missed Monteggia fracture. The patients’ mean age at the time of surgery was 7.6 years. The mean interval from injury to surgery was 16.1 months. The surgical procedure consisted of open reduction of the radiocapitellar joint followed by ulnar osteotomy without reconstruction of the annular ligament. The mean period of follow-up was 3.8 years. Radiographic assessment was performed for the maximum ulnar bow (MUB) and the location of the MUB. Clinical results were evaluated with the Mayo Elbow Performance Index and Kim’s scores. Results: Five patients underwent open reduction alone, and 17 patients underwent open reduction and ulnar osteotomy. When the MUB was less than 4 mm and the location of the MUB was in the distal 40% of the ulna, we could achieve reduction of the radialhead without ulnar osteotomy. The radial head was maintained in a completely reduced position in 21 patients and was dislocatedin one patient at final follow-up. Conclusion: Open reduction alone can be an attractive surgical option in select patients with missed Monteggia fracture with minimal bowing of the distal ulna. However, ulnar osteotomy should be considered in patients with a definite ulnar deformity.

제 59차 대한피부과학회 춘계학술대회 : 심포지엄 7 ; 피부진균증(일반연제) : 미숙아에서 발생한 선천성 피부 칸디다증 1예

박훈,허영,천보미,김상석,이정옥,이종주 대한피부과학회 2007 초록집 Vol.45 No.10

황복 Takifugu obscurus 자치어를 이용한 침출수 단기독성 연구

박훈,한경남,김형선,Park, Hoon,Han, Kyung-Nam,Kim, Hyung-Sun 한국해양학회 1999 바다 Vol.4 No.4

본 연구는 황복 Takifugu obscurus의 자치어를 이용하여 쓰레기 매립지 침출수의 독성도를 생물검정을 통해 평가하고, 침출수 해양방류가 수산생물에 미치는 영향 및 피해 등을 추론하는데 기본적인 자료로 제공하고자 수행되었다. 급성독성 단기실험은 인공수정에 의해 부화된 자치어(전장 5, 10, 15 mm)와 자연산 치어(전장 30, 45 mm)를 대상으로 실시되었다. 1996년 9월에 채수한 침출수의 부피비 0%~16%범위로 실험구를 설정한 후 실험을 실시하였고, 결과로 Spearman-karber Method를 이용한 반치사농도($LC_{50}$)를 구하였다. 전장별 5단계의 24hr-$LC_{50}$은 침출수 농도 3.03~8.57%, 48hr-$LC_{50}$은 2.73~6.21%, 72hr-$LC_{50}$은 2.45~5.53%, 96hr-$LC_{50}$은 2.38~4.93%로 나타났다. 또한, 96hr-$LC_1$은 0.69~1.51%로 나타났다. 행동 관찰 결과, 호흡수에 있어서는 침출수 농도 0.5%와 1%사이에서 영향이 나타났다(P < 0.05). 전장 5 mm의 자어 단계가 가장 높은 $LC_{50}$을 보였으며, 전장 약 15 mm까지는 감소의 경향을 보이다 15 mm이상에서부터 성장에 따라 $LC_{50}$이 증가하였다. 시간의 변화에 따라 $LC_{50}$은 감소하였으며, 감소양상은 성장에 따라 다르게 나타났다. 이상의 결과로부터, 황복의 자치어에 있어서 침출수 농도 3%이상에서 24시간 내에, 2%이상에서는 96시간 내에 50%의 사망률을 보여 치사의 영향이 나타나고, 침출수 농도 0.5%와 1%사이에서 어체에 생리적인 영향을 미치는 것으로 사료된다. Toxic effect of landfill leachate on the larvae and juvenile stage of the river puffer fish, Takifugu obscurus, were investigated in order to assess severity of environmental impact of leachate effluent on the general population of estuarine fishes. A short-term toxic experiment was designed to test both laboratory hatched larvae and juveniles (5, 10 and 15 mm in length) and in-situ juveniles (30 and 45 mm in length) using the leachate concentrations between 0 and 16%. Lethal concentrations of 50% mortality ($LC_{50}$) were observed using Spearman-karber Method. 24hr-$LC_{50}$ appeared at the leachate concentrations ranging from 3.03 to 8.57%, 48hr-$LC_{50}$ at 2.73 to 6.21 %, 72hr-$LC_{50}$o at 2.45 to 5.53%, and 96hr-$LC_{50}$ at 2.38 to 4.93%, respectively. Leachate concentrations between 0.69 and 1.51% induced 96hr-$LC_1$. Respiratory frequency was significantly affected even at low leachate concentrations between 0.5 and 1.0% (P < 0.05). These results suggest that the leachate effluents may cause a harmful impact on the physiology of river puffer fish, especially for younger cohorts.

세법상 종교인소득세의 도입배경과 향후과제

박훈,허원 한국외국어대학교 법학연구소 2018 외법논집 Vol.42 No.2

현행 소득세법상 종교인소득세의 과세대상 소득은 종교인이 종교의식을 집행하는 등 종교관련 종 사자로서의 활동과 관련하여 소속된 종교단체로부터 받은 소득이다. 다만, 종교인소득 중 법령에 따른 본인 학자금, 식사 또는 식사대, 실비변상적 성질의 비용, 출산⋅6세 이하 보육수당, 사택제공이익은 비과세된다. 종교인소득은 기타소득으로 신고하는 것이 원칙이나, 근로소득으로 원천징수하거나 종합 소득세 과세표준 확정신고를 할 수 있다. 기타소득으로 신고 시에는 지급받은 소득의 최대 80%까지 필요경비로 인정되고, 근로소득으로 신고 시에는 근로소득 과세체계가 적용된다. 그리고 근로소득 또 는 기타소득으로 신고하고 요건 충족 시 근로장려금 등 소득지원 혜택도 가능하다. 종교단체가 원천징 수를 하는 경우에는 종교인에게 매월분 소득 지급시 소득세를 원천징수하여 다음 달 10일까지 신고⋅ 납부하여야 하고, 종교단체가 원천징수를 하지 아니한 경우에는 종교인이 다음 해 5월에 종교인소득 에 대해 종합소득세 확정신고를 직접 하여야 한다. 종교인소득에 대한 과세의 타당성 여부에 대해서는 그간 많은 논의가 있었는데, 현행 소득세법상 법적 근거를 둔 상황에서 그 논란들이 상당부분 정리되었다고 볼 수 있다. 헌법 제20조의 종교의 자유 및 정교분리의 원칙 위배여부, 세법상 근거유무, 이중과세 여부, 비과세 관행의 존중 여부 등은 법적 근거를 둔 상황에서 이들 논의가 의미가 없게 되었다. 다만 현행 소득세법상 종교인소득세가 기타소득 과 근로소득을 선택할 수 있도록 하는 것, 종교단체의 원천징수 여부를 선택할 수 있도록 하는 것 등 은 이러한 예외를 인정할 것인지를 둘러싸고 법이론적인 논의가 계속될 수 있다. 한편, 2018년 이전에 근로소득세를 납부한 종교인의 경우에는 법적 근거 없는 과세이므로 감액경정 청구를 할 수 있는지와 2018년부터 종교인소득 신고시 기타소득과 근로소득의 선택이 가능하게 되면 서 세부담이 더 적은 소득의 종류를 감액경정청구 기간 내에 결정할 수 있는지가 문제가 될 수 있다. 결론적으로 종교인소득세에 대한 법적 근거가 논란이 되는 상황에서 자발적 납부를 한 납세의무자에 게 불이익한 처분을 주어서는 안 된다는 차원에서 감액경정청구를 인정하는 것이 타당하다. 그리고 동일한 소득에 대해 종교인에게 소득의 종류를 선택할 수 있도록 하는 것은 과세의 형평성 차원에서 보면 유지가능한 소득세 체계는 아니라 할 것이다. 주요국의 입법례를 참고해 볼 때, 사업소득에 해당하는 경우가 아니라면 종교인소득에 대해서도 다른 근로소득자와 동일하게 근로소득으로 과 세하는 것이 타당하다고 할 것이다. 종교인소득에 대한 세무조사에 있어서 혜택을 주는 것과 관련하여서는 종교단체와 관련한 세무조 사에 대해 적정한 통제수단이 필요하기는 하지만, 이것 때문에 지나친 혜택을 주는 것 또한 바람직하 지 않다. 결론적으로 현행 소득세법상 종교인소득세는 과세형평을 실현하기 위한 것이라고 할 수 있으나, 일 관되고 체계적인 소득세 체계라고 보기는 어렵다. 지금 당장은 종교인과 종교단체의 과세상 어려움을 최소화하기 위한 배려의 결과라고 볼 수 있지만, 결국은 종교인소득세를 근로소득의 하나로서 이해하 기 쉽고 단순화된 방법으로 전환하는 등의 입법적인 개선을 하여야 할 것이다. The taxable income of the clergy’s income tax under the current Income Tax Act is the income earned from religious affiliations in relation to the activities as religious workers, such as religious persons conducting religious ceremonies. However, among the clergy’s income, their own school expenses, meal or food expenses, cost-compensatory expenses, benefits of child birth⋅child care under age 6, and housing benefits are tax-free. In principle, the clergy’s income should be reported as other income, but it can withhold tax as earned income or make final return/report on tax base as consolidated income tax. When reporting as other income, up to 80% of the income earned is recognized as a necessary expense, and when reporting as earned income, the earned income taxation system is applied. It is possible to report it as earned income or other income, as well as income support benefits including work incentives when meeting the requirements. If a religious organization collects withholding tax, it shall withhold income tax on the clergy’s monthly income, and then report and pay by the 10th day of next month. If a religious organization does not withhold tax, the clergy should directly report the his/her income to the final income tax return in May next year. There have been many discussions on the validity of the clergy’s income taxation, but the controversies have been largely settled in the context of the legal basis of the current income tax law. The argument becomes meaningless in the context of legal grounds according to Article 20 of the Constitution, such as whether there is violation in the principle of freedom of religion and the separation of religion and state, whether there are any grounds for taxation, whether there is double taxation, and whether there is respect for non-taxation practices. However, under the current Income Tax Act, whether or not to accept exceptions will continue to be the subject of legal theoretical debate, including the selection of the clergy’s income taxation as other income and earned income, and the selection of religious organizations as withholding of tax. On the other hand, as the clergy who paid the labor income tax before 2018 have no legal basis, whether it is possible to make a request for reduction of amount can be a problem. Also, as it becomes possible to choose other income or earned income when reporting the clergy’s income taxation after 2018, there is a problem as to whether it is possible to decide the less income types with smaller burden on tax during the period of request for reduction of amount. In conclusion, it is reasonable to admit a claim for the reduction of income tax in the sense that it should not be disadvantageous to the taxpayer who voluntarily paid in the situation that the legal ground of the clergy’s income tax is controversial. And it would not be a sustainable income tax system in terms of tax equity to allow the clergy to choose the type of income for the same income. It is reasonable to tax the clergy’s income in the same way as other workers’ earned income, if it does not correspond to the business income. Regarding benefiting from tax investigation of the clergy’s income, the proper control measures are necessary for tax investigation in relation to religious groups, but it is also not desirable to give too much benefits due to that reason. In conclusion, although the clergy’s income taxation in the current income tax law can be said to achieve taxation equality, it is difficult to regard it as a consistent and systematic income tax system. Now, it can be the result of consideration for minimizing the difficulties of taxation of the clergy and religious groups, but it needs to make legislative improvements such as converting the clergy’s income taxation into one of the earned incomes easy to understand and simplified.

양지사택을 중심으로 하는 탄광촌 광부사택 활용 전략 연구

박훈,강훈,강윤식 인문사회과학기술융합학회 2018 예술인문사회융합멀티미디어논문지 Vol.8 No.6

우리시대의 광부사택은 과거 산업화 과정에서 생겨나 광산근로자들이 거주하였던 집합주거 개념의 주거로서 당시의 시간과 장소를 담아내는 주거건축으로 상당한 의미를 가지나 이는 과거의 어려웠던 시기의 주거로서 불편한 이미지와 함께 새로운 주거환경으로 개선되어야 하는 대상으로 주로 논의되고 있다. 특히 태백을 비롯하여 정선, 삼척의 도계지역에 분포하였던 광부사택은 상당수가 소실되었거나, 거주민이 살지 않는 비어진 건축물로서 명맥을 유지하고 있다. 또한 이를 활용하는 방식에 있어서 또한 전시와 일부 체험 등 제한된 접근에 머무르고 있다. 본 연구는 광부사택의 가치와 의의를 살펴보며, 도계지역에 계획되는 양지사택설계안을 통해 시사점을 제안하는데 목적이 있다. 광부사택의 건축적 한계는 물리적 환경특성과 활용 프로그램의 제약에 연유하며, 이는 과거의 생명력을 다시 찾는 가능성을 제약하는 결과로 나타나고 있다. 특히, 광부사택의 노후정도와 건축적 유형의 물리적 한계는 광부사택의 활용과 의의에 제약 요소로 역할하고 있으며, 이는 장소성과 복원의 가치를 담아내는데 영향을 미치고 있다. 본 연구를 통해 제시하고 있는 양지사택 계획안은 사택이 갖는 건축적, 환경적 의의를 적극적으로 보전·활용하며, 지역의 관광자원화의 가능성을 갖는 시설로서 이용을 통해 새로운 생명력을 제시하였다. 이를 위하여 사택이 갖는 특징적 요소를 적극적으로 활용하며, 장소적 의의와 건축적 의의를 현대적으로 적용하는 설계안으로서 의의를 갖는다. Company housing for miners we have now was built in the process of past industrialization. It is based on the concept of collective residence of mine workers. It has significant meaning as residential structures reflecting the aspects of the time and place; however, it is mainly discussed as an object to be improved into new residential environment due to its inconvenient image for living from the past full of hardships. Many of the company companies for miners distributed in provincial boundary regions, particularly in Taebaek and also Jeongseon and Samcheok, have been lost or have remained in existence with no residents in them. Also, in terms of their use, only limited approaches are being adopted, for example, exhibitions or experiences. The purpose of this study is to examine the value and significance of company housing for miners and suggest implications through the plan for Yangji company housing to be designed in a provincial boundary region. The architectural limitations of company housing for miners are attributed to the characteristics of physical environment or restrictions of applicable programs. This often results in limiting the possibility of recovering vitality from the past. In particular, the degree of aging of company housing for miners and physical limitations of its architectural types work as restrictions in the use or significance of company housing for miners. This hinders the process of allowing it to have the value of restoration as well as placeness. The plan for Yangji company housing this author proposes here in this study is intended to preserve and utilize the architectural and environmental significance of company housing actively and provide a new sort of vitality to it as facilities equipped with potential as tourism resources in the region. The plan has its significance in that it allows us to use the characteristic factors of company housing positively and apply the placeness and architectural significance of it in contemporary ways.

인공절리를 이용한 심발 발파에서의 지반진동 비교

박훈,석철기,노유송 대한화약발파공학회 2018 화약발파 Vol.36 No.4

In order to reduce ground vibration during tunnel excavation, a free surface blasting method has been applied in which a partial free surface is formed on the excavation surface and controlled blasting is performed. In this study, the ground vibration reduction due to artificial joints was evaluated by forming artificial joints on center cut using diamond wire saw and comparing the ground vibration caused by center cut blasting. As a result of comparison, ground vibration was reduced by artificial joints center cut blasting more than normal center cut blasting, and the ground vibration reduction effect of horizontal artificial joints center cut blasting was evaluated more than that of vertical artificial joint center cut blasting. 터널 굴착시 지반진동을 감소시키기 위해 굴착면에 부분적인 자유면을 형성하고 제어발파를 수행하는 자유면 발파공법이 적용되어 왔다. 본 연구에서는 다이어몬드 와이어 쏘를 이용하여 인공절리를 심발부에 형성하고, 심발부 발파 시 발생되는 지반진동을 비교함으로써 인공절리에 의한 지반진동 감소를 평가하였다. 해석 결과, 일반 심발발파보다 인공절리 심발발파에서 지반진동이 감소하였으며, 수직 인공절리 심발발파보다 수평 인공절리심발발파에서의 지반진동 감소 효과가 더 크게 평가되었다

기부방식별 세제혜택 현황과 개선방안 연구

박훈,이상신,문예영 사회복지공동모금회 나눔문화연구소 2010 사회복지공동모금회 나눔연구소 연구보고서 Vol.2010 No.1

In the case of Korea, interest on donation has risen to new heights. Donation is the act of giving something having economical value to someone without anything in return, and there has been various legal and tax issues arising for such unrepaid transactions. This is more so in the case of donating real estate, stocks, services and inheritance. By finding ways to supplement law systems for donations that were not thought of in the past such as real estate, stocks, services and inheritance, and thereby reforming the legal system, it will help promote donations. This study is composed as seen below to understand the current policies per donation method, and to come up with reform plans. Chapter 2 explains the current tax systems for each donation types. In the case of donating real estate, stocks, services and inheritance, the respective donation``s tolerance, recognized range, management and actual case studies per tax issue was also organized. Chapter 3 examines per donation type by comparing with the US that is a leader in donations, the case of Japan that has similar legal systems as ours, and other comparable nations. Chapter 4, based on the current policies of Chapter 2 and the legislative cases of Chapter 3, presents a reform plan per donation type in order to promote donations. Chapter 4 reorganizes the presented reform plans by donation method, and are as seen below. For reforms of real estate donations, some ideas are extending the tolerance of acquisition of farmland for donation organizations and setting liquidizing periods, extended tax cuts for real estate donations taking into consideration the features of real estate which is of high value, recognizing the selection of book value and market value of evaluation methods for donated real estate, and recognizing deferment of taxes for donations with the condition of repayment of certain amounts. In the case of stock donations, some suggestions are to recognize exemptions of evaluation methods for donated stocks (particularly non-listed stocks), and to soften or abolish restrictions of stock donation acquisition stages for donation organizations. In the case of service donations, some methods are to extend range for accepting volunteer activities and extending tax breaks for service donations of expert professionals. In the case of inheritance donations, in addition to tax benefits, there is the need to make flexible the policy pertaining to wills and to enhance the efficacy of the trust policies. These reform plans can be realized through revision of legal policies related to donations such as the Income Tax Act, Corporate Tax Act, Act on Inheritance Tax and Donation Tax, and the Taxation Exemption Act.

하중 재분배에 의한 RC 구조물의 연쇄붕괴 저항성능 평가

박훈,석철기 한국방재학회 2013 한국방재학회논문집 Vol.13 No.6

Progressive collapse indicates the partial or total collapse of structures caused by the local damage of structural members arisingfrom an abnormal load. To induce ideal collapse behavior, the progressive collapse is applied to most explosive demolitiondesign for structures. To apply this progressive collapse phenomenon to the explosive demolition of structures, studies on progressivecollapse resisting capacity depending on load redistribution are required. In this study, the progressive collapse analysis ofa 10-story RC frame structure was performed by the applied element method for various 1st column removal cases. For each case,the progressive collapse resisting capacity of columns, girder, and slabs was evaluated by the increase rates of the vertical internalforce in columns, the normal stress of reinforcing bars in girder, and the tensile stress of slab, respectively. 비정상하중에 의해 발생하는 구조부재의 국부손상이 구조물의 국부파괴 또는 전체파괴로 이어지는 연쇄붕괴는 이상적인 붕괴거동을 유도하기 위해 대부분의 구조물 발파해체 설계에 적용된다. 이러한 연쇄붕괴 현상을 구조물 발파해체에 적용하기 위해서는 하중의 재분배에 따른 연쇄붕괴 저항성능에 대한 연구가 요구된다. 본 연구에서는 응용요소법을 이용하여 10층 철근콘크리트 구조물의 연쇄붕괴 해석을 수행하였다. 구조부재인 기둥 요소의 제거 수와 제거 위치를 달라하여 하중의 재분배에 따른 기둥, 보, 슬래브에 대한 연쇄붕괴 저항성능을 평가하였다. 기둥의 수직내력 증가율은 하중의 재분배 경로수와 재분배 면적비에영향을 받으며, 거더 하부근과 슬래브의 인장응력이 현수작용을 증대시키고, 연쇄붕괴에 저항하고 있음을 알 수 있다.

식물에서 유황의 생리기능

박훈 한국토양비료학회 1988 유황비료 국제심포지움 Vol.- No.-